Firms’ Experiences with Mandatory Sustainability Reporting: Empirical Evidences from Turkish Companies

Öz

The increasing severity of environmental issues, and the recognition of businesses as key players in this process, have heightened the importance of sustainability reporting as an accountability tool. Various standards and frameworks for sustainability reporting have been developed globally, and some countries have begun transitioning from voluntary to mandatory reporting. Businesses in Turkey that exceed certain threshold values are now required to prepare sustainability reports in accordance with the Turkish Sustainability Reporting Standards, effective 2024. This study aims to identify the experiences of businesses subject to mandatory sustainability reporting and the key challenges they face in the reporting process. To this end, a survey was conducted targeting businesses subject to mandatory reporting, and the data from 118 businesses were analyzed. The findings show that, along with increased stakeholder interest, senior management is allocating more resources to the reporting process, and that the areas where businesses face the greatest challenges are interdepartmental collaboration and data collection. It was found that participating companies work with a large number of suppliers, have low levels of awareness and compliance with regulatory standards regarding environmental, social, and governance issues, and have limited capacity to provide data.

Anahtar Kelimeler

• Corporate Sustainability
• sustainability reporting
• sustainability reporting standards

Destekleyen Kurum

Erasmus+ KA220-VET Mesleki Eğitimde İşbirliği Ortaklıkları “ESG-AI Hub: European Sustainability Reporting Skills in the Digital Age

Proje Numarası

2025-1-TR01-KA220-VET-000351760

Etik Beyan

In this study, data was collected from participants on a voluntary basis during the data collection process. Throughout the study, the principles of scientific research and publication ethics were adhered to, and the confidentiality of personal data was protected. There are no conflicts of interest.

Zorunlu Sürdürülebilirlik Raporlaması Uygulama Deneyimleri: Türk Şirketlerinden Ampirik Bulgular

Öz

Çevresel sorunların giderek derinleşmesi ve işletmelerin bu süreçte önemli aktörler olarak görülmesi, bir hesap verebilirlik aracı olarak sürdürülebilirlik raporlamasının önemini artırmıştır. Küresel ölçekte sürdürülebilirlik raporlamasına yönelik çeşitli standart ve çerçeveler geliştirilmiş, bazı ülkelerde gönüllü raporlamadan zorunlu uygulamalara geçiş başlamıştır. Türkiye’de de belirli eşik değerleri aşan işletmelerin 2024 yılı itibarıyla Türkiye Sürdürülebilirlik Raporlama Standartları’na uygun sürdürülebilirlik raporu hazırlaması zorunlu hale getirilmiştir. Bu çalışma, zorunlu sürdürülebilirlik raporlaması kapsamındaki işletmelerin raporlama sürecine yönelik deneyimlerini ve karşılaştıkları temel zorlukları belirlemeyi amaçlamaktadır. Bu amaçla, zorunlu raporlama kapsamındaki işletmelere yönelik bir anket çalışması yürütülmüş ve 118 işletmeden elde edilen veriler analiz edilmiştir. Elde edilen bulgular, paydaş ilgisinin artışıyla birlikte üst yönetimin raporlama sürecine ayırdığı kaynakların arttığını, işletmelerin en fazla zorlandığı alanların departmanlar arası iş birliği ve veri toplama olduğunu göstermektedir. Katılımcı firmaların çok sayıda tedarikçi ile çalıştığı, bu işletmelerin çevresel, sosyal ve yönetişim farkındalık ve düzenleyici standartlara ilişkin bilgi düzeylerinin düşük olduğu ve veri sağlama kapasitesinin sınırlı olduğu tespit edilmiştir. Bu yönüyle çalışma, Türkiye’de zorunlu sürdürülebilirlik raporlamasına ilişkin erken dönem işletme deneyimlerini ortaya koyarak literatüre katkı sunmakta ve politika yapıcılar için yol gösterici çıkarımlar sağlamaktadır.

Anahtar Kelimeler

• Kurumsal sürdürülebilirlik
• sürdürülebilirlik raporlaması
• sürdürülebilirlik raporlama standartları

Destekleyen Kurum

Erasmus+ KA220-VET Mesleki Eğitimde İşbirliği Ortaklıkları “ESG-AI Hub: European Sustainability Reporting Skills in the Digital Age

Proje Numarası

2025-1-TR01-KA220-VET-000351760

Etik Beyan

Bu çalışmada kapsamında veri toplama sürecinde yer alan katılımcılardan gönüllülük esasına dayalı olarak veri elde edilmiştir. Çalışma sürecinde bilimsel araştırma ve yayın etiğine uyulmuş, kişisel verilerin gizliliği korunmuştur. herhangi bir çıkar çatışması bulunmamaktadır.

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